Use any file browsing app that allows for root access, such as ‘Script Manger’ found in the Google Play Store

Browse as root to /system/app directory and you will find two files called TetheringProvision.apk and TetheringProvision.odex. Rename these files to TetheringProvision.apk.bak and TetheringProvision.odex.bak, respectively. I kept the orginal extension in the backup name so that if I reverted back I would remember what to name them

Next go to your Download folder where you downloaded your new TetheringProvision.apk file and copy it to the file into /system/app directory

Reboot your Galaxy S4 and try turning Mobile Hotspot on. You still get AT&T’s warning message but tethering will now turn on and work.

Awesome isn’t it

Ultimate Credits go to the folks over at XDA – Stop by and give those guys/gals thanks